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Aud 300 - The audit process lecture Notes

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  • May 26, 2024
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Learning Guide – Unit 2.1 - The Audit Process and Quality Management




Department of Accountancy


AUDITI NG 3 00 │ INTERME DIA TE A UDITI NG

AUD 300 │ S3BCTQ1

UNIT 2.1
THE AUDIT PROCESS AND
QUALITY MANAGEMENT




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Apart from any fair dealing for the purpose of research, criticism or review as permitted under the Copyright Act 98 of
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, Learning Guide – Unit 2.1 - The Audit Process and Quality Management



CONTENTS


Welcome .......................................................................................................................................................3
Learning Outcomes and Lesson Plan ............................................................................................................3
Learning Material ..........................................................................................................................................4
ISAs Used ..................................................................................................................................................... 5
Study Guidance for this Topic .......................................................................................................................5
Khuliso's Advice ............................................................................................................................................5
Lesson 1 – Audit and Related Services .........................................................................................................6
Lesson 2 – An Audit Engagement ................................................................................................................. 7
Lesson 3 – International Standards on Auditing ............................................................................................9
Lesson 4 – Quality Management overview .................................................................................................. 10
Lesson 5 – Quality Management at Firm Level............................................................................................ 10
Lesson 6 – Quality Management at Audit Level........................................................................................... 11
Conclusion ..................................................................................................................................................11
Activity 1......................................................................................................................................................12




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